Brazoria County Appraisal District

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Except as otherwise provided by the Texas Property Tax Code, all taxable property is appraised at its "market value" as of January 1st_ Under the tax code, "market value" means the price at which a property would transfer for cash or its equivalent under prevailing market conditions if: • exposed for sale in the open market with a reasonable time for the seller to find a purchaser; • both the seller and the buyer know of all the uses and purposes to which the property is adapted and for which it is capable of being used and of the enforceable restrictions on its use, and ; • both the seller and buyer seek to maximize their gains and neither is in position to take advantage of the exigencies of the other. The Property Tax Code defines special appraisal provisions for the va luation of residential homestead property (Sec. 23.23), productivity (Sec. 23.41 ), and real property inventory (Sec. 23.12), dealer inventory (Sec. 23.121 , 23.124, 23.1241 and 23.127) nominal (Sec.23.18) or restricted use properties (Sec. 23.83) and allocation of interstate property (Sec. 23.03). The owner of real property inventory may elect to have the inventory appraised at its market value as of September 1st of the year proceeding the tax year to which the appraisal applies by filing an application with the chief appraiser requesting that the inventory be appraised as of September 1st_ The Texas Property Tax Code, under Sec. 25.18, requires each appraisal office to implement a plan to update appraised values for real property at least once every three years. The district's current policy is to conduct a general reappraisal of real property every three (3) years. However, appraised values are reviewed annually and are subject to change for purposes of equalization and achieving market value as prescribed under state law. Personal property renditions are required by law and accepted by the district annually. Personnel Resources • The Office of the Chief Appraiser is primarily responsible for overall planning , organizing , staffing , coordinating, and controlling of district operations. The Administration Department's function is to plan , organize, direct and control the business support functions related to human resources, budget, finance, records management, purchasing , fixed assets, facilities and postal services. The Appraisal Department is responsible for the valuation of all real and personal property accounts. The appraisal divisions include commercial, residential, business personal, and industrial. The district's appraisers are subject to provisions of the Property Taxation Professional Certification Act and must be duly registered with The Texas Department of Licensing and Regulation. • . The preliminary budget is presented to the board of directors and entities by June 15th each year and a public hearing is held prior to adoption in September. Financial statements are audited annually and the financial results of the Brazoria County Appraisal District reflect the focus on conservative fiscal stewardship utilizing resources in an effective manner. • For 2016 there were 57 employees with a total budget of $4,920,470. The district maintained records covering 219,120 parcels totaling $38,748,461 ,890 in market value and $26,074,256,424 in taxable value. This equates to a $22.46 per parcel compared to $21.52 in 2015 and $20.13 per parcel in 2014. 2016County Data BCAD has eight school districts within the county boundaries. Angleton ISO has approximately 10,000 improved residential real property parcels; 700 improved 2016 Annual Report 4
commercial parcels; and 8,400 unimproved land parcels. Pearland ISO has approximately 27,500 improved residential real property parcels; 990 improved commercial parcels; and 2,500 unimproved land parcels. Alvin ISO has approximately 25,000 improved residential real property parcels; 1,330 improved commercial parcels; and 9,900 unimproved land parcels. Brazosport ISO has approximately 18,500 improved residential real property parcels; 1,500 improved commercial parcels; and 7,000 unimproved land parcels; other school districts include Danbury, Damon, Sweeny and Columbia Brazoria which have approximately 13,560 improved residential real property parcels; 690 improved commercial parcels; and 14,300 unimproved land parcels. SCAD appraises approximately 5,700 personal property manufactured homes and 10,000 lease and business personal property accounts; SCAD also maintains approximately 3,100 industrial accounts through contracted appraisal services. An allocation of appraisal staff to parcel ratio is submitted annually to the chief appraiser for consideration . Cities are Alvin , Angleton, Brazoria, Village of Brookside, Clute, Danbury, Freeport, Holiday Lakes, City of Iowa Colony; Hillcrest Village, Jones Creek, Lake Jackson, Liverpool, Manvel, Oyster Creek, Pearland, Quintana, Richwood , Village of Surfside, Sweeny and West Columbia. A list of all taxing jurisdictions and their respective exemptions and tax rates for 2016 are found at: http://www.brazoriacad .org/2014-tax-rates.html Requirements and Responsibilities The Texas Property Tax Code governs the legal, statutory and administrative requirements of appraisal districts. A board of directors appointed by the taxing units constitutes the district's governing body. Each appraisal district is required to determine the market value of taxable property and the prescribed equalization. They must comply with mass appraisal standards of the national Uniform Standards of Professional Appraisal Practices (USPAP) . Appraisal Districts DO NOT set tax rates or the amount of taxes owed. Appraisal Results The appraisal function for Brazoria County Appraisal District is divided into four departments - Residential Commercial, Business Personal Property and land. Industrial and mineral appraisals are contracted through an outside agency. SCAD has 30 registered appraisers of wh ich 21 have attained the Registered Professional Appraiser (RPA) state designation. A mass appraisal report is completed in compliance with USPAP Standard Rule 6-8 and is compliant with USPAP Standard Rule 6-9. The reappraisal plan, mass appraisal report and annual report together provide the public an overall 2016 Annual Report 5
Page 1 and 2: Brazoria County Appraisal District
Page 3: Tax collection starts in October an
Page 7 and 8: taxing entities of Brazoria County.
Page 9 and 10: BRAZORIA County Property Count: 214
Page 11 and 12: BRAZORIA County Property Count: 1,1
Page 15 and 16: BRAZORIA County 2015 CERTIFIED TOTA

Brazoria County Appraisal District

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